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Jurnal Aktual Akuntansi Keuangan Bisnis Terapan Politeknik Negeri Semarang Jl. Prof. H. Soedarto, S.H, Tembalang, Semarang, 50275 Jawa Tengah Indoensia
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JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS)
Published by Politeknik Negeri Semarang
ISSN : 26226529     EISSN : 26551306     DOI : https://doi.org/10.32497/AKUNBISNIS
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aktual Keuangan Bisnis Terapan atau disingkat AKUNBISNIS adalah Jurnal akuntansi, keuangan, dan bisnis terapan yang merangkum artikel-artikel ilmiah aktual di Jurusan Akuntansi Politeknik Negeri Semarang. AKUNBISNIS merupakan jurnal ilmiah yang mengkaji dan mempublikasikan bidang ilmu yang berkaitan dengan akuntansi, keuangan, dan bisnis berbasis terapan atau hilirisasi penelitian ke masyarakat. Jurnal AKUNBISNIS terbit secara berkala dua kali setahun (Mei dan November).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 149 Documents
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Persepsi Kualitas Mahasiswa Program Studi DIII Akuntansi Polines Selama Praktek Kerja Lapangan (PKL) di Industri Moh.Hasanudin Marliyati; Sri Murtini; Resi Yudhaningsih; Retno Retno
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1235

Abstract

This research aimed at exploring the quality of accounting diploma students during their internship program in industries. The term of student’s quality described in this research isexplained using 5 main components as follows: (1) communication skills (2) teamwork (3) independence (4) creativity (5) accounting and information technology (IT)-related skills. The research’s sample is industries where students of Diploma in Accounting of State Polytechnic of Semarang (SPS) took their intership and the students themselves whom have completed their internship program for three months in various institutions such as private enterprises, state owned enterprises, local government offices spread out around Central Java. The data on this research is time series data taken from 2015 to 2016 and was collected using questionnaires from the corresponding industries about the students competencies both hard skills and soft skills. Data was scored using Likert scale, ranges from Poor (1) to Excellent (5) and analyzed using statistic descriptive. The result showed that average students’ quality during their internship was good. Among the 5 skills observed, the corresponding industries ranked teamwork skills as the highest, followed by independence, creativity, communication skills and the accounting and IT -related skills. It is expected that the result can be used for future development of Accounting Program Study of SPS.
Kajian Capaian Program Mahasiswa Wirausaha Hartono Hartono
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 2 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i2.1230

Abstract

Student Entrepreneur Program ( PMW Program ) conducted since 2009 need to be evaluated it’s achievement so that the improvement can be arranged. The aspect evaluation is stressed on changed of attiude, paradigm, and committment of student in entrepreneur profession. The population of this research is student participated PMW program from all of politechnic , university, and high school arroud Indonesia. Respondent was elected by purposive random sampling i.e that assumed the best because of being delegation of their politechnic in KMI expo on 2016 that held by Brawijaya Unversity Malang.The data was collected by questionaire that designed for explore and identify the tendency student being serious and commit on entrepreneur profession. Data processing result that 99% respondent believe in prospective entrepreneur profession so that better to start business since study in campus ( 81% ) althought they faced dilemma of academic obligation ( 64% ). They still believed that the main factor of entrepreneur is money as capital ( 76% ) , however this statement was supported by the fact that 92% respondent confession that their participation on PMW program because of start up fund. The committment on entrepreneur become nonsense because majority of partipant would seek a job when finished their study and would start business if do not getting job yet.
GENDER DIVERSITY, STRUKTUR KEPEMILIKAN,DAN KINERJA PERUSAHAAN: STUDI PADA PERUSAHAAN PERBANKAN DI INDONESIA Rani Raharjanti Raharjanti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 2 (2019): Vol 2 No 2, Nov 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i2.1659

Abstract

During emancipation era, women on board has been of major interest to corporate governance in recent years. The feminism already change the mindset of millenium people. This study analysis the affect of gender diversity, board size, bank size, ownership structure and capital structure on bank performance. By making use of cross sectional data for a sample of 28 conventional banks in Indonesia during period 2010-2017. Our empirical evidence shows that gender diversity (woman boardroom) has no effect to bank performance measured by Return on Equity. It is indicating that the executive has no effect to oversight the monitoring effect. It is reinforced by Bloomberg Businessweek’s research, woman on board in Indonesia in 2017 under 20 %. In addition, we found that there was a positive effect of bank size on bank perfomance. We also shows that findings of negative relationship between ownership structure and bank performance
Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang Novan Yudi Cahyadi; Sulistiyo Sulistiyo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1225

Abstract

This final project discusses how profit planning at CV Waringin Putih Semarang by applying the cost volume profit analysis. The purpose of this final project is to calculate the contribusion margin, break even point, profit planning in 2017, margin of safety, degree of operating leverage, and shut down point, and also to examine the asumpsions that affect profit at CV Waringin Putih Semarang with sensitivity analysis.The method of collecting data used in this final project is interviews, and documentation. The data used are secondary data obtained from CV Waringin Putih Semarang includes sales data, cost data, and general overview of the company. The writing of this final project used description method and exposition method. Description method used to describe the general overview of the company, while exposition method used to calculate the approaches that will be used to describe the cost volume profit analysis.Based on the cost volume profit analysis has been done, obtained the weighted average contribution margin of Rp20.638,73 per m2. Sales to break even point as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or as much as 66.026 m2. Margin of safety is 63,62% and degree of operating leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.
PERLAKUAN AKUNTANSI ASET TETAP SESUAI DENGAN PSAK PADA PT INKO JAVA SEMARANG TAHUN 2016 Ririh Ayu Widyastuti; Christina Retno Gayatrie; Suko Suko Raharjo
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1525

Abstract

Fixed Asset plays an important role in the sustainability of a business. The purpose of this research is to analyze the suitability of accounting treatment of Fixed Assets from recognition to presentation in the financial statements applied by PT Inko Java with PSAK. Data collection methods used were interview, observation and literature study. The results of the research show that PT Inko Java in recognition, measurement at the time of acquisition and termination of Fixed Assets is according to PSAK but cost measurement after the acquisition and depreciation of Fixed Assets has not been appropriate so that the presentation in the financial statements is less appropriate to the actual situation. This research is presented with description method to describe PT Inko Java's overview and exposition method to explain the accounting analysis of Fixed Assets
PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA CV MITRA BISNIS ANDA Zidna Farihah Hayat; Sulistiyo -
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 1 (2019): Mei 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i1.1518

Abstract

The aim of this research to identify the elements of cost of production and calculate the cost of production of CV Mitra Bisnis Anda with the Cost of Job Order Method. Writing method used is descriptive and exposition method. Meanwhile, the exposition describes the classification of costs according to the method of job order and calculation of the cost of production for each product. The method of analysis used is comparative analysis, that is by comparing the calculation of cost of production by the job order method with the cost of production by the company. Based on the calculation and analysis that has been done, there is a difference in cost of production amounted to Rp. 33.137,53.-, for the springbedsandaran kotak is Rp. 22.864,13.-, while for the springbedsandaran konde isRp. 10.273,4.-. The difference arises because there are differences in the classification of production costs, the company does not include depreciation cost because the company has not shrunk its assets, nor does not include the cost of repairs and maintenance when calculating the factory overhead costs
Perhitungan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses Pada Pabrik Roti Morisa Tahun 2016 Lilis Erma Andriyani; Petrus Maharani; Lilis Mardiana A.
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 1, No 1 (2018)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v1i1.1231

Abstract

The final project aims to compare the result of calculation of the cost of production companies with the result of calculated cost of production with cost method process for production “Pabrik Roti Morisa” period on December 2016. This final project using interview and literature in data collecting method. While the method of collecting the data is used in final project is interview with owner of “Pabrik Roti Morisa” company, documentation, and literature review. Writing method in my final project using description and exposition method. The result of final project show that calculated cost of production using cost method process for production of “Pabrik Roti Morisa” is Rp 6.441,24 for production of Roti Tawar Casino and Rp 6.710,41 for production of Roti Manis Pisang Coklat . While the cost of production according to the company is Rp 6.125,00 for production of Roti Tawar Casino and for production of Roti Manis Pisang Coklat is Rp 7.000,00. This show that the calculated cost production with cost method process for production of Roti Tawar Casino more high Rp 316,24 than calculating company, and for production Roti Manis Pisang Coklat more low Rp 289,59 than calculating company
ANALISIS PENGARUH JUMLAH ANGGOTA, SIMPANAN ANGGOTA, DAN PIUTANG ANGGOTA TERHADAP SISA HASIL USAHA PADA PRIMKOPKAR MANUNGGAL DAMATEXTIMATEX SALATIGA Meannita Dipa Anindyatama; Kusmayadi Kusmayadi Kusmayadi; Lilis Mardiana Anugrahwati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 2, No 2 (2019): Vol 2 No 2, Nov 2019
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v2i2.1660

Abstract

t:Declining the number of members caused by desicion of company to make termination of employment and make number of members decline. This problem also take effect for member’s participation for cooperative. Based on analysis the effect of number of members, equity of members, and member receivable as independent variables which are indicating of member’s partisipation, give a result that the analysis of all the independet variables do not make a significant effect for the income of Primkopkar Manunggal Damatex-Timatex Salatiga. This caused by the problems in cooperative which make number of members, equity of members, and member receivable do not affect the cooperative income.
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MODERASI PADA CV MUTIARA ABADI SEMARANG Nindiya Sidha Kumala; M. Th Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 3, No 1 (2020): Vol 3 No 1 Mei 2020
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v3i1.1965

Abstract

The optimal application of TQM must be followed by the application of elements from the management accounting system, one of which is the performance measurement system because it can help the achievement of strategic objectives and short-term goals of the company. This research aims to analyze the effect of implementing Total Quality Management on financial performance with a performance measurement system as a moderating variable on CV Mutiara Abadi Semarang. Data analysis method used is Moderated Regression Analysis to determine the effect of moderating variable. This research shows that Total Quality Management has a significant effect on financial performance, the performance measurement system has no significant effect on financial performance and the performance measurement system does not moderate the relationship between Total Quality Management and financial performance.
PENGARUH BIAYA PROMOSI DAN BIAYA PRODUKSI TERHADAP LABA BERSIH YANG DIMEDIASI OLEH VOLUME PENJUALAN (STUDI PADA PT.UNILEVER INDONESIA Tbk PERIODE TAHUN 2015-2019) Nurul Juwariyah; Rosyati Rosyati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2662

Abstract

PT. Unilever Indonesia Tbk is part of the Unilever group and is one of the largest manufacturing companies in the world in the field of basic goods. Based on preliminary observations, it appears that there is an increase and decrease in net income in the business. Based on these problems, researchers are interested in conducting research on the effect of promotional costs and production costs on profits of PT. Unilever Indonesia Tbk which is mediated by the sales volume for the 2015-2019 Period. This research uses descriptive quantitative method. Sources of data used in this study are secondary data, which consists of data on promotion costs, production costs, sales volume and good profit of PT. Unilever Indonesia Tbk. Period 2015-2019. These data are obtained from financial reports published by PT. Unilever Indonesia Tbk through the website www.idx.co.id. The method used in analyzing the data in this study is descriptive analysis. The data analysis technique in this study used multiple linear regression and path analysis. That is, it is used to predict how the condition, influence and relationship between the independent variable (X) and the dependent variable (Y) are mediated by the variable (Z). Based on the results of the regression analysis that has been carried out, the results are: (1). Promotion cost variables (X1), production costs (X2), and sales volume together (simultaneously) have an effect on net income. (2). Promotion cost variable (X1) has a direct and significant effect on sales volume. (3). The production cost variable (X2) has no direct and significant effect on sales volume. (4). Sales volume cost variable (z) has a direct and significant effect on net income. (5). Promotion cost variable (X1) has no direct and significant effect on net income. (6). The production cost variable (X2) has no direct and significant effect on net income. (7). Promotion cost variable (X1) indirectly through sales volume (Z) has a significant effect on net income. (8). Production cost variable (X2) indirectly through sales volume has no and insignificant effect on net income.

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